Service Tax Payable On Renting/Leasing Shops, Premises, Buildings, Etc. For Any Commercial Purpose Except Agriculture: CESTAT
1 year, 4 months ago

Service Tax Payable On Renting/Leasing Shops, Premises, Buildings, Etc. For Any Commercial Purpose Except Agriculture: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is payable on renting or leasing shops, premises, buildings, etc. for any commercial purpose except agriculture.The bench of Dr. Rachna Gupta and P.V. rented or leased out for any other commercial purpose other than with reference to agricultural produce, the same shall not be covered by the negative list, and the appellants shall be liable to service tax.” The appellant/assessee, Nagar Parishad, Chittorgarh, is engaged in providing a service, namely ‘Renting of Immovable Property Services.’ It came to the notice of the department that local authorities, like the appellant, are not paying service tax in respect of the charges collected under various heads, which are covered under Renting of Immovable Property. The tribunal found that any reasonable cause with the appellant justifying the non-payment of service tax on the income that was being received for a long period of 5 to 6 years from renting immovable properties, as well as the amount of service tax as confirmed against the appellant, was not paid along with the interest in full within the stipulated time.

Tax Buildings Service Renting Shops Stat Appellant Premises Service Tax Leasing Shops  member  renting  cestat  appellant  premises  bench  tax  service  tribunal  buildings  commercial  payable  purpose  shops  rentingleasing

History of this topic

Tax Weekly Round-Up: March 10 - March 16, 2025
Trending News
1 day, 17 hours ago

Tax Weekly Round-Up: March 10 - March 16, 2025

Live Law  

HIGH COURTS Andhra Pradesh HC Notice Under Rule 142 Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court Case Title: Sri Durga Granites v. The Deputy Assistant Commissioner and Others Case Number: W.P.Nos.3480 & 6504 of 2020 The Andhra Pradesh High Court stated that a notice under Rule 142 of CGST Rules must be issued …

No Service Tax On Services By Organizer In Respect Of Business Exhibition Held Outside India: CESTAT
3 days ago

No Service Tax On Services By Organizer In Respect Of Business Exhibition Held Outside India: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that no service tax on services by organizer in respect of business exhibition held outside India. The department alleged that in terms of Rule 3 of the Taxation of Services Rules 2006 read with Section 66A of the Finance Act 1994, the assessee being the recipient …

Service Tax Is Leviable On Renting Of Immovable Property: CESTAT
4 days, 17 hours ago

Service Tax Is Leviable On Renting Of Immovable Property: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that service tax is leviable on renting of immovable property. Subba Rao has opined that unless the levy of service tax on renting of immovable property service is held to be ultra vires by any constitutional court, it will continue to be a valid levy. During …

Installation & Commissioning Of Goods After Sale Is Not “Works Contracts”; Service Tax Not Leviable: CESTAT
4 days, 18 hours ago

Installation & Commissioning Of Goods After Sale Is Not “Works Contracts”; Service Tax Not Leviable: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that installation and commissioning of goods after sale is not a “works contracts”, hence service tax is not leviable. Subba Rao has observed that “merely because the goods were installed and commissioned after sale, the contract would not become a works contract services.” In this case, …

Legal & Consultancy Services Under RCM Is Liable To Service Tax: CESTAT
1 week, 4 days ago

Legal & Consultancy Services Under RCM Is Liable To Service Tax: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that legal & consultancy services under RCM is liable to service tax. The Bench of Binu Tamta and Hemambika R. Priya has stated that “in absence of any reply or any supporting documents, Legal fees expense incurred by the assessee are expenses towards Legal services. Accordingly, …

Legal & Consultancy Services Under RCM Is Liable To Service Tax: CESTAT
1 week, 4 days ago

Legal & Consultancy Services Under RCM Is Liable To Service Tax: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that legal & consultancy services under RCM is liable to service tax. The Bench of Binu Tamta and Hemambika R. Priya has stated that “in absence of any reply or any supporting documents, Legal fees expense incurred by the assessee are expenses towards Legal services. Accordingly, …

Delhi HC Asks CESTAT To Decide If Tax On Services Purchased By Prepaid Mobile Subscribers From Existing Balance Would Amount To Double-Tax
1 week, 6 days ago

Delhi HC Asks CESTAT To Decide If Tax On Services Purchased By Prepaid Mobile Subscribers From Existing Balance Would Amount To Double-Tax

Live Law  

The Delhi High Court has asked the Customs Excise & Service Tax Appellate Tribunal to decide whether levy of tax on the services purchased by a prepaid subscriber of Tata Teleservices, using the existing mobile balance on which tax was already paid, would amount to double taxation. It observed, “Considering the factual nature of the issue and the fact that …

Service Tax Not Payable On Commission Received From Foreign Universities For Promoting & Publicizing Business In India: CESTAT
2 months, 1 week ago

Service Tax Not Payable On Commission Received From Foreign Universities For Promoting & Publicizing Business In India: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that service tax not payable on commission received from foreign universities for promoting and publicizing business in India. The Bench of Dr. Rachna Gupta and Hemambika R. Priya has observed that “the assessee is held not liable to pay service tax with reference to foreign Consultancy …

Tax Weekly Round-Up [23rd December - 29th December 2024]
2 months, 2 weeks ago

Tax Weekly Round-Up [23rd December - 29th December 2024]

Live Law  

HIGH COURTS Bombay HC ITO Acted On Complete Change Of Opinion On Same Material With Intent To Review Assessment Order Passed By Him: Bombay HC Quashes Reopening Case Title: Imperial Consultants and Securities vs. Deputy CIT Case no. Amendment In Finance Act Can't Retrospectively Affect Vested Right Of Taxpayer To Adjudicate Settlement Application U/S 245: Calcutta HC Case Title: Pradeep …

Mark-Up Earned By Purchasing & Selling Cargo Space To Importers/Exporters On Principal-To-Principal Basis Is Not Liable To Service Tax: CESTAT
Trending News
2 months, 2 weeks ago

Mark-Up Earned By Purchasing & Selling Cargo Space To Importers/Exporters On Principal-To-Principal Basis Is Not Liable To Service Tax: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that mark-up earned by purchasing and selling cargo space to importers/exporters on principal-to-principal basis in freight business is not liable to service tax as it amounts to trading activity and not provision of service as intermediary. The Bench of Binu Tamta and Rajeev Tandon has observed …

Discounts Received From Manufacturer & Passed On To Customers During Car Sale Doesn't Constitute Service, Not Liable To Service Tax: CESTAT
Trending News
2 months, 3 weeks ago

Discounts Received From Manufacturer & Passed On To Customers During Car Sale Doesn't Constitute Service, Not Liable To Service Tax: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that discounts/incentives received from manufacturer and passed on to customers during car sales constitute sale of goods, not service, hence not liable to service tax. The Tribunal after referring to previous judgments stated that when it was categorically held that there was no liability to Service …

Discounts Received From Manufacturer & Passed On To Customers During Car Sale Doesn't Constitute Service, Not Liable To Service Tax: CESTAT
Trending News
2 months, 3 weeks ago

Discounts Received From Manufacturer & Passed On To Customers During Car Sale Doesn't Constitute Service, Not Liable To Service Tax: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that discounts/incentives received from manufacturer and passed on to customers during car sales constitute sale of goods, not service, hence not liable to service tax. The Tribunal after referring to previous judgments stated that when it was categorically held that there was no liability to Service …

Service Tax Not Prima Facie Leviable On Amounts Claimed As Performance Linked Incentives/Commission: Delhi High Court
2 months, 3 weeks ago

Service Tax Not Prima Facie Leviable On Amounts Claimed As Performance Linked Incentives/Commission: Delhi High Court

Live Law  

The Delhi High Court has prima facie observed that service tax is not leviable on amounts claimed by an Assessee as commission or performance linked benefit. In that case, the Tribunal dealt with the issue of whether the incentives paid by airlines to travel agents for achieving targets was liable to service tax under the category of 'Business Auxiliary Service'. …

Service Tax Not Prima Facie Leviable On Amounts Claimed As Performance Linked Incentives/Commission: Delhi High Court
2 months, 3 weeks ago

Service Tax Not Prima Facie Leviable On Amounts Claimed As Performance Linked Incentives/Commission: Delhi High Court

Live Law  

The Delhi High Court has prima facie observed that service tax is not leviable on amounts claimed by an Assessee as commission or performance linked benefit. In that case, the Tribunal dealt with the issue of whether the incentives paid by airlines to travel agents for achieving targets was liable to service tax under the category of 'Business Auxiliary Service'. …

Tax Weekly Round-Up: November 11 To November 17, 2024
3 months, 3 weeks ago

Tax Weekly Round-Up: November 11 To November 17, 2024

Live Law  

HIGH COURTS Allahabad HC 1. : ITA 1092/2018 The Delhi High Court has held that in order to invoke Section 263 of the Income Tax Act, 1961, the Principal Commissioner must satisfy “twin conditions”, i.e. Assessing Authority Can't Reassess Prior Years Without Inquiry While Determining Relevant Year's Assessment: Kerala High Court Case Title: Kings Infra Ventures Ltd. v. The Assistant …

Transfer Of License Is “Deemed Sale,” Consideration Received Cannot Be Subjected To Service Tax: CESTAT
4 months ago

Transfer Of License Is “Deemed Sale,” Consideration Received Cannot Be Subjected To Service Tax: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the transfer of a license constitutes a “deemed sale” under article 366 of the Constitution and, therefore, any consideration received from it cannot be subjected to service tax. This License Agreement was renewed, and a new one was executed with Sab Miller India Ltd., which …

CESTAT Weekly Round-Up: 30 June To 6 July, 2024
8 months, 1 week ago

CESTAT Weekly Round-Up: 30 June To 6 July, 2024

Live Law  

Hybrid/Pure Matrix Cards For PTN Equipment Classifiable Under CTI 8517 70 10: CESTAT Quashes Customs Duty Against Vodafone Idea Case Title: Vodafone Idea Limited Versus Principal Commissioner of Customs The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that Hybrid/Pure Matrix Cards for PTN Equipment would be classifiable under CTI 8517 70 10 as “parts of …

'Transit Rent' Can't Be Considered As 'Revenue Receipt', Not Liable To Be Taxed: Bombay High Court
9 months, 2 weeks ago

'Transit Rent' Can't Be Considered As 'Revenue Receipt', Not Liable To Be Taxed: Bombay High Court

Live Law  

The Bombay High Court has held that 'Transit Rent' is not to be considered a revenue receipt and is not liable to be taxed. As a result, there will be no question of the deduction of TDS from the amount payable by the developer to the tenant.The bench of Justice Rajesh S. Patil has observed that the ordinary meaning of …

No Service Tax Payable By National Co-Operative Consumers' Federation Of India For Selling Coal To End Consumers: CESTAT
10 months ago

No Service Tax Payable By National Co-Operative Consumers' Federation Of India For Selling Coal To End Consumers: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that whatever is charged by the coal companies for coal, the appellant, the National Co-Operative Consumers' Federation of India, is adding 5% margin money, collecting the sale price from the consumers, and paying the sales tax on the entire amount received from the end consumers; therefore, the. …

Service Tax Not Payable On Flats Constructed Prior To 01.07.2010, Having Less Than 12 Flats: CESTAT
11 months, 1 week ago

Service Tax Not Payable On Flats Constructed Prior To 01.07.2010, Having Less Than 12 Flats: CESTAT

Live Law  

The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that there is no tax liability on the appellant for the impugned flats constructed prior to July 1, 2010, having less than 12 units or flats.The bench of P. Dinesha and M. Ajit Kumar has observed that only four residential units or flats were constructed in …

CESTAT Cases Quarterly Digest 2024
11 months, 1 week ago

CESTAT Cases Quarterly Digest 2024

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that remuneration paid to whole-time directors as commission based on profit doesn't attract service tax. Inputs Used For Fabrication Of Tower, Shelter Used For Providing Telephone Services, BSNL Entitled To Avail Cenvat …

CESTAT Cases Monthly Round-Up: March 2024
11 months, 2 weeks ago

CESTAT Cases Monthly Round-Up: March 2024

Live Law  

Case Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GST The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is not sustainable. Case Title: Kuoni Travel India Pvt Ltd. …

Service Tax From 16.06.2005 to 26.07.2009 Not Leviable On Services Of Repair And Maintenance Of Roads: CESTAT
1 year ago

Service Tax From 16.06.2005 to 26.07.2009 Not Leviable On Services Of Repair And Maintenance Of Roads: CESTAT

Live Law  

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax during the period from 16.06.2005 to 26.07.2009 is not leviable under maintenance and repair service in relation to the repair and maintenance of roads.The bench of D.M. The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax during …

Incentives Given To Audi Authorised Service Station Not 'Business Auxiliary Service', No Service Tax Payable: CESTAT
1 year, 1 month ago

Incentives Given To Audi Authorised Service Station Not 'Business Auxiliary Service', No Service Tax Payable: CESTAT

Live Law  

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that incentives given to audit-authorised service stations are not 'business auxiliary services'.The bench of Sulekha Beevi C.S. The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that incentives given to audit-authorised service stations are not 'business auxiliary services'. Thus, it appeared that appellant …

Service Tax Not Leviable On Service For Transmission Of Electricity By GETCO: CESTAT
1 year, 1 month ago

Service Tax Not Leviable On Service For Transmission Of Electricity By GETCO: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is not leviable for the erection of bays, substations, and transmission lines provided by Gujarat Energy Transmission Corporation Limited to service recipients.The bench of Ramesh Nair and C.L. The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax …

Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT
1 year, 1 month ago

Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that commission shared by the head office with a branch office of the same entity is not taxable.The bench of Binu Tamta and Hemambika R. Priya has observed that in the absence of any provider-receiver of service relationship, the commission amount shared by the. The Delhi Bench …

2023 Annual Digest Of Indirect Tax Cases: CESTAT, AAAR & AAR
1 year, 2 months ago

2023 Annual Digest Of Indirect Tax Cases: CESTAT, AAAR & AAR

Live Law  

Case Title: Konkan Railway Corporation Ltd. Case Title: M/S Sennheiser Electronics India Pvt Ltd Versus Principal Commissioner, Customs Inland Container Depot The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the customs duty exemption on Earphones. Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT Case Title: …

Tax Cases Weekly Round-Up: 31 December 2023 To 6 January 2024
1 year, 2 months ago

Tax Cases Weekly Round-Up: 31 December 2023 To 6 January 2024

Live Law  

Supreme Court Case Title: State of Uttar Pradesh and Anr. Madras High Court Case Title: The Principal Commissioner of Income Tax Versus K.M.Mammen Citation: 2024 LiveLaw 2 The bench of Justice R. Mahdevan and Justice Mohammed Shaffiq, while upholding the order passed by the single judge, held that since the penalty was reduced from 300% to 100% of the tax …

TDS Paid From Assessee’s Own Account Can’t Form Part Of Consideration Of Service Charges Paid To Overseas Service Provider, No Service Tax Payable: CESTAT
1 year, 4 months ago

TDS Paid From Assessee’s Own Account Can’t Form Part Of Consideration Of Service Charges Paid To Overseas Service Provider, No Service Tax Payable: CESTAT

Live Law  

The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the TDS amount paid to the Income Tax Department by the appellant from his own account cannot form part of the consideration of the service charges paid to the overseas service provider, and service tax is not payable.The bench of D. M. Misra and Pullela Nageswara …

CENVAT Credit Availed On ‘Banking And Financial Services’ Used In Providing Renting Of Immovable Property Service Is Admissible: CESTAT
1 year, 5 months ago

CENVAT Credit Availed On ‘Banking And Financial Services’ Used In Providing Renting Of Immovable Property Service Is Admissible: CESTAT

Live Law  

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that CENVAT credit availed on ‘banking and financial services’ used in providing renting of immovable property is admissible.The bench of D. M. Misra has relied on the decision of the Karnataka High Court in the case of Oberon Edifices & Estates Pvt. The Banglore Bench of Customs, …

CESTAT Quashes Service Tax Demand On Cost Towards Advertisements For Clients In Newspapers And Magazines
1 year, 5 months ago

CESTAT Quashes Service Tax Demand On Cost Towards Advertisements For Clients In Newspapers And Magazines

Live Law  

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has quashed the service tax demand on costs towards The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has quashed the service tax demand on costs towards The bench of Suvendu Kumar Pati and Anil G. Shakkarwar has observed that the service provider should be providing more …

Service Tax Exemption On Renting Of Immovable Property Service For Transmission Or Distribution Of Electricity By TANGEDCO: CESTAT
1 year, 5 months ago

Service Tax Exemption On Renting Of Immovable Property Service For Transmission Or Distribution Of Electricity By TANGEDCO: CESTAT

Live Law  

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is not payable on the renting of immovable property services for the transmission or distribution of electricity by Tamil Nadu Generation and Distribution Corporation Limited.The bench of P. Dinesha and M. Ajit Kumar has observed that. The Chennai Bench of Customs, Excise, and Service …

No Service Tax Applicable On Providing Repair, Management And Maintenance Of Roads Services To NHAI: CESTAT
1 year, 7 months ago

No Service Tax Applicable On Providing Repair, Management And Maintenance Of Roads Services To NHAI: CESTAT

Live Law  

The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that no service tax is applicable to the repair, management, and maintenance of road services for the National Highway Authority of India.The bench of Anil Choudhary and A.K. The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that no service tax …

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply
1 year, 7 months ago

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply

Live Law  

The Kolkata Bench Of Customs, Excise, and Service Tax Appellate Tribunal has upheld the service tax demand against the service tax provider based on ONGC’s reply.The bench of Ashok Jindal and K. Anpazhakan, while dealing with the issue of whether the appellant has recovered service tax from ONGC or not, noted that the only evidence available. The Kolkata Bench Of …

No Liability Of Knight Riders To Pay Service Tax On Coaching Service Provided In Relation To Sports: CESTAT
1 year, 8 months ago

No Liability Of Knight Riders To Pay Service Tax On Coaching Service Provided In Relation To Sports: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that Knight Riders are not liable to pay service tax on coaching services provided in relation to sports.The bench of S.K. The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that Knight Riders are not liable to pay service tax on …

Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT
1 year, 8 months ago

Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that excavation and raising of ore are classifiable under "business auxiliary service" and not under "mining service".The bench of Justice Dilip Gupta and Hemambika R. Priya has observed that where there is excavation or raising of ore, the same would not be. The Delhi Bench of …

Tax Cases Weekly Round-Up: 28 May to 3 June, 2023
1 year, 9 months ago

Tax Cases Weekly Round-Up: 28 May to 3 June, 2023

Live Law  

Delhi High Court Faceless Assessment Is Not A Fundamental Right: Delhi High Court Dismisses Gandhis, Aam Aadmi Party's PleasCase Title: Sanjay Gandhi Memorial Trust Versus Commissioner Of Income Tax & Ors.Citation: 2023 LiveLaw 446The Delhi High Court, while dismissing the plea of Rahul Gandhi, Priyanka Gandhi, and the Aam Aadmi Party, has held that neither the. Delhi High Court Faceless …

Profit Made On Transportation Charges Need Not Be Included In The Assessable Value, No Excise Duty Payable: CESTAT
1 year, 9 months ago

Profit Made On Transportation Charges Need Not Be Included In The Assessable Value, No Excise Duty Payable: CESTAT

Live Law  

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that profit made on transportation charges need not be included in the assessable value and the excise duty is not leviable.The bench of Sulekha Beevi C.S. The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that profit made on transportation charges …

Excess Service Tax Paid Can Be Adjusted Towards Service Tax Liability For The Succeeding Month Or Quarter: CESTAT
1 year, 9 months ago

Excess Service Tax Paid Can Be Adjusted Towards Service Tax Liability For The Succeeding Month Or Quarter: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that excess service tax paid can be adjusted towards service tax liability for the succeeding month or quarter.The bench of Justice Dilip Gupta and P. Anjani Kumar has observed that the mistake of short or excess payment has occurred due to the newly introduced. The Delhi …

Demand Under Service Tax On RCM, Has To Be Worked Out And Calculated Transaction-Wise And Invoice-Wise: CESTAT
1 year, 9 months ago

Demand Under Service Tax On RCM, Has To Be Worked Out And Calculated Transaction-Wise And Invoice-Wise: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that demand under service tax on reverse charge mechanisms has to be worked out and calculated transaction-wise and invoice-wise.The bench of Anil Choudhary has observed that in the absence of any transaction-wise and invoice-wise calculation, the show-cause notices are vague and. The Delhi Bench of the …

No Service Tax Payable On Education Services By Way Of Pre-School Education And Education Up To Higher Secondary School: CESTAT
1 year, 10 months ago

No Service Tax Payable On Education Services By Way Of Pre-School Education And Education Up To Higher Secondary School: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is not payable on education services by way of preschool education and education up to higher secondary school.The bench of Justice Dilip Gupta and Hemambika R. Priya has observed that the hostel service and education services are naturally bundled in. The Delhi Bench …

Tax Cases Weekly Round-Up: 30 April to 6 May, 2023
1 year, 10 months ago

Tax Cases Weekly Round-Up: 30 April to 6 May, 2023

Live Law  

Supreme Court Case Title: State of Himachal Pradesh & Ors. Bombay High Court Directs Sales Tax Commissioner To Determine Applicability Of VAT On Road Tax, Insurance Premium, Octroi Duty Case Title: Modi Car Agencies Pvt. Case Title: Apca Power Private Limited Versus C.C.-Kandla The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the department …

No Service Tax Leviable On Construction Of Residential Complexes Prior To 01.07.2010: CESTAT
1 year, 10 months ago

No Service Tax Leviable On Construction Of Residential Complexes Prior To 01.07.2010: CESTAT

Live Law  

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that no service tax could be levied on the construction of residential complexes prior to July 1, 2010, even when the service is rendered either as a service simpliciter or as a work contract.The bench of P. Dinesha and Vasa Seshagiri Rao has observed that the. …

Service Tax Under RCM Not Payable By Company If Personal Property Rented Out By The Directors To The Company: CESTAT
1 year, 10 months ago

Service Tax Under RCM Not Payable By Company If Personal Property Rented Out By The Directors To The Company: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax under the Reverse Charge Mechanism is not payable by the company if personal property is rented out by the directors to the company.The bench of Justice Dilip Gupta and P. V. Subba Rao has noted that the Commissioner assumed that. Therefore, the Commissioner …

Cricket Player Providing Brand Promotion Services Not Liable To Pay Service Tax: CESTAT
1 year, 11 months ago

Cricket Player Providing Brand Promotion Services Not Liable To Pay Service Tax: CESTAT

Live Law  

The Customs, Excise, and Service Tax Appellate Tribunal has quashed the demand for service tax on remuneration received by the cricket player from M/s. As regard the remuneration received from KPH, the department contended that the appellant has provided the service of brand promotion, which falls under the category of business auxiliary service and is taxable under service tax. The …

Tax Cases Monthly Round Up: March 2023
1 year, 11 months ago

Tax Cases Monthly Round Up: March 2023

Live Law  

Indirect Taxes Supreme Court Case Title: State of Karnataka v. M/s. Case Title: M/s Lupin Limited Versus Commissioner of Central Tax & Customs, Guntur The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal has rejected the refund claim of Krishi Kalyan Cess worth rs. Delhi High Court Case Title: OYO Hotels and Homes Private Limited vs Deputy Assistant …

Architect Service, Telephone Expenses For Construction Of Hotel Are Input Services: CESTAT Allows Cenvat Credit On Service Tax
1 year, 11 months ago

Architect Service, Telephone Expenses For Construction Of Hotel Are Input Services: CESTAT Allows Cenvat Credit On Service Tax

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Tribunal has allowed the Cenvat Credit on Service Tax paid on architect services; telephone expenses, etc. for construction of hotel are input services.The bench of Anil G. Shakkarwar has observed that CENVAT Credit on input services used to bring immovable property into existence is eligible for. They have availed themselves …

CESTAT Allows Cenvat Credit Of Service Tax Paid On Services Of Toilets Located In Port User Building
1 year, 11 months ago

CESTAT Allows Cenvat Credit Of Service Tax Paid On Services Of Toilets Located In Port User Building

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the CENVAT credit of service tax paid on services of toilets located in port-user buildings.The bench of Anil G. Shakkarwar has observed that the territorial location cannot decide the admissibility of CENVAT credit under the provisions of Rule 2 of the CENVAT Credit Rules,. The Mumbai …

Builder/Developer/Promoter Not Liable To Pay Service Tax On Construction Of Complex Service Or Works Contract Prior To July 2010: CESTAT
2 years ago

Builder/Developer/Promoter Not Liable To Pay Service Tax On Construction Of Complex Service Or Works Contract Prior To July 2010: CESTAT

Live Law  

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that no liability for paying tax under ‘construction of complex service’ or ‘works contract’ would lie on the builder, developer, or promoter during the period prior to July 2010.The two-member bench of P. Dinesha and M. Ajit Kumar has observed that it was. The Chennai Bench of …

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